How to pay maternity leave

At a gestational age of 30 weeks, the expectant mother receives in the clinic (antenatal clinic), where she is registered, a sick leave for a period of 140 to 180 days. This period is calculated on the basis of 70 days before delivery and 70-110 days after delivery. The calculation and payment of maternity benefits is regulated by Federal Law No. 255-FZ of December 29, 2006.

Instruction manual

1

Determine the amount of income that accrued insurance premiums to the Social Insurance Fund of Russia (FSS) for the last 12 months before the start of maternity leave and subsequent childbirth. This is necessary because this type of payment is financed from the budget of the Social Insurance Fund, and not from the funds of the employer.

2

Divide the amount received by the number of calendar days of the billing period. You will get the average daily earnings. In general, the amount of the allowance is 100% of the average earnings. But there is one “but”: every year the budget law sets the maximum amount of the maternity allowance, and the amount of payments cannot exceed it. If a woman works for several employers, then the restriction rule applies separately for each place of work. If the resulting amount does not exceed the maximum amount, then the maternity allowance is paid in accordance with the calculated average earnings.

3

To calculate the total benefit, multiply the daily allowance by the number of maternity leave (sick) days, according to the sick leave.

4

Assign maternity and subsequent benefits after a woman applies for it, but no later than ten days later. Allowance must be paid on the next business day after the appointment. If the sick leave is extended due to special circumstances, then after submitting a new sheet, calculate and pay an additional amount. The calculation algorithm does not change.

5

Do not pay tax for individuals, pension insurance contributions, social insurance contributions against work accidents and occupational diseases.

6

If a woman has worked at the enterprise for less than six months, you have the right to give her benefits in an amount that will not be higher than the minimum wage for one month (Part 3 of Article 11 No. 255-F3).

• You can look at more detailed information here:
• maternity leave as paid